White Paper

Activity-Based Cost Management in the Public Sector

Enabling “more for less” initiatives with fact-based decision making

About this paper

This white paper explores the pressures for improved cost accounting in government, misapprehensions and other sources of resistance against activity-based cost management (ABC/M), and successful applications of this system in the public sector. It proposes that ABC/M in government is an idea whose time has come, if only because it makes sense.

About SAS

SAS is the leader in analytics. Through innovative analytics, business intelligence and data management software and services, SAS helps customers at more than 80,000 sites make better decisions faster. Since 1976, SAS has been giving customers around the world THE POWER TO KNOW®.